Internal Revenue Code:Sec. 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter C - General Provisions
Statute
Sec. 3125. Returns in the case of governmental employees in States,
Guam, American Samoa, and the District of Columbia
(a) States
Except as otherwise provided in this section, in the case of the
taxes imposed by sections 3101(b) and 3111(b) with respect to
service performed in the employ of a State or any political
subdivision thereof (or any instrumentality of any one or more of
the foregoing which is wholly owned thereby), the return and
payment of such taxes may be made by the head of the agency or
instrumentality having the control of such service, or by such
agents as such head may designate. The person making such return
may, for convenience of administration, make payments of the tax
imposed under section 3111 with respect to the service of such
individuals without regard to the contribution and benefit base
limitation in section 3121(a)(1).
(b) Guam
The return and payment of the taxes imposed by this chapter on
the income of individuals who are officers or employees of the
Government of Guam or any political subdivision thereof or of any
instrumentality of any one or more of the foregoing which is wholly
owned thereby, and those imposed on such Government or political
subdivision or instrumentality with respect to having such
individuals in its employ, may be made by the Governor of Guam or
by such agents as he may designate. The person making such return
may, for convenience of administration, make payments of the tax
imposed under section 3111 with respect to the service of such
individuals without regard to the contribution and benefit base
limitation in section 3121(a)(1).
(c) American Samoa
The return and payment of the taxes imposed by this chapter on
the income of individuals who are officers or employees of the
Government of American Samoa or any political subdivision thereof
or of any instrumentality of any one or more of the foregoing which
is wholly owned thereby, and those imposed on such Government or
political subdivision or instrumentality with respect to having
such individuals in its employ, may be made by the Governor of
American Samoa or by such agents as he may designate. The person
making such return may, for convenience of administration, make
payments of the tax imposed under section 3111 with respect to the
service of such individuals without regard to the contribution and
benefit base limitation in section 3121(a)(1).
(d) District of Columbia
In the case of the taxes imposed by this chapter with respect to
service performed in the employ of the District of Columbia or in
the employ of any instrumentality which is wholly owned thereby,
the return and payment of the taxes may be made by the Mayor of the
District of Columbia or such agents as he may designate. The
person making such return may, for convenience of administration,
make payments of the tax imposed by section 3111 with respect to
such service without regard to the contribution and benefit base
limitation in section 3121(a)(1).
Sources
(Added Pub. L. 86-778, title I, Sec. 103(q)(1), Sept. 13, 1960, 74
Stat. 939; amended Pub. L. 89-97, title III, Sec. 317(c)(1), (2),
320(b)(4), July 30, 1965, 79 Stat. 389, 393; Pub. L. 90-248, title
I, Sec. 108(b)(4), Jan. 2, 1968, 81 Stat. 835; Pub. L. 92-5, title
II, Sec. 203(b)(4), Mar. 17, 1971, 85 Stat. 11; Pub. L. 92-336,
title II, Sec. 203(b)(4), July 1, 1972, 86 Stat. 419; Pub. L.
93-66, title II, Sec. 203(b)(4), (d), July 9, 1973, 87 Stat. 153;
Pub. L. 93-233, Sec. 5(b)(4), (d), Dec. 31, 1973, 87 Stat. 954;
Pub. L. 94-455, title XIX, Sec. 1903(a)(5), Oct. 4, 1976, 90 Stat.
1807; Pub. L. 99-272, title XIII, Sec. 13205(a)(2)(A)(i), (ii),
Apr. 7, 1986, 100 Stat. 315; Pub. L. 101-508, title XI, Sec.
11331(d)(2), Nov. 5, 1990, 104 Stat. 1388-468; Pub. L. 103-66,
title XIII, Sec. 13207(d)(4), Aug. 10, 1993, 107 Stat. 468.)
Miscellaneous
PRIOR PROVISIONS
A prior section 3125 was renumbered section 3128 of this title.
AMENDMENTS
1993 - Pub. L. 103-66 which directed the amendment of this
section by substituting ''contribution and benefit base
limitation'' for ''applicable contribution base limitation''
without specifying where the substitution was to be made, was
executed by making the substitution in subsecs. (a) to (d) to
reflect the probable intent of Congress.
1990 - Pub. L. 101-508 substituted ''applicable contribution base
limitation'' for ''contribution and benefit base limitation'' in
subsecs. (a) to (d).
1986 - Pub. L. 99-272 inserted ''States'' in section catchline,
added subsec. (a), and redesignated former subsecs. (a) to (c) as
(b) to (d), respectively.
1976 - Subsec. (c). Pub. L. 94-455 substituted ''Mayor of the
District of Columbia or such agents as he may designate'' for
''Commissioners of the District of Columbia or such agents as they
may designate''.
1973 - Pub. L. 93-233, Sec. 5(b)(4), effective with respect to
remuneration paid after 1973, substituted ''$13,200'' for
''$12,600'' wherever appearing.
Pub. L. 93-233, Sec. 5(d), applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973
(as provided in section 5(e) of Pub. L. 93-233, set out as a note
under section 409 of Title 42), amended section 203(b)(4)(C) of
Pub. L. 92-336 (set out as 1973 Amendment note hereunder)
substituting ''$13,200'' for ''$12,600''.
Pub. L. 93-66, Sec. 203(b)(4), effective with respect to
remuneration paid after 1973, substituted ''$12,600'' for
''$12,000'' wherever appearing.
Pub. L. 93-66, Sec. 203(d), applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973
(as provided in section 203(e) of Pub. L. 93-66, set out as a note
under section 409 of Title 42), amended section 203(b)(4)(C) of
Pub. L. 92-336 (set out as 1972 Amendment note hereunder)
substituting ''$12,600'' for ''$12,000''.
1972 - Pub. L. 92-336, Sec. 203(b)(4)(A), substituted ''$10,800''
for ''$9,000'' wherever appearing.
Pub. L. 92-336, Sec. 203(b)(4)(B), effective with respect to
remuneration paid after 1973, substituted ''$12,000'' for
''$10,800'' wherever appearing.
Pub. L. 92-336, Sec. 203(b)(4)(C), effective with respect to
remuneration paid after 1974, substituted ''contribution and
benefit base'' for ''$12,000''.
1971 - Pub. L. 92-5 substituted ''$9,000'' for ''$7,800''
wherever appearing.
1968 - Pub. L. 90-248 substituted ''$7,800'' for ''$6,600''
wherever appearing.
1965 - Subsecs. (a), (b). Pub. L. 89-97, Sec. 320(b)(4),
substituted ''$6,600'' for ''$4,800''.
Subsec. (c). Pub. L. 89-97, Sec. 317(c)(1), added subsec. (c) and
inserted reference to District of Columbia in section catchline.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to 1994 and later calendar
years, see section 13207(e) of Pub. L. 103-66, set out as a note
under section 1402 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 applicable to 1991 and later
calendar years, see section 11331(e) of Pub. L. 101-508, set out as
a note under section 1402 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-272 applicable to services performed
after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set
out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1973 AMENDMENTS
Amendment by Pub. L. 93-233 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 5(e) of Pub. L. 93-233, set out as a note under section
409 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 93-66 applicable only with respect to
remuneration paid after, and taxable years beginning after, 1973,
see section 203(e) of Pub. L. 93-66, set out as a note under
section 409 of Title 42.
EFFECTIVE DATE OF 1972 AMENDMENT
Amendment by Pub. L. 92-336 applicable only with respect to
remuneration paid after December 1972, see section 203(c) of Pub.
L. 92-336, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 92-5 applicable only with respect to
remuneration paid after December 1971, see section 203(c) of Pub.
L. 92-5, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90-248 applicable only with respect to
remuneration paid after December 1967, see section 108(c) of Pub.
L. 90-248, set out as a note under section 409 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 317(c)(1), (2) of Pub. L. 89-97 applicable
with respect to services performed after quarter ending September
30, 1965, and after quarter in which Secretary of the Treasury
receives a certification from Commissioners of District of Columbia
expressing their desire to have insurance system established by
section 401 et seq. and 1395c et seq. of Title 42, The Public
Health and Welfare, extended to officers and employees coming under
provisions of such amendments, see section 317(g) of Pub. L. 89-97,
set out as a note under section 410 of Title 42.
Amendment by section 320(b)(4) of Pub. L. 89-97 applicable with
respect to remuneration paid after December 1965, see section
320(c) of Pub. L. 89-97, set out as a note under section 3121 of
this title.
EFFECTIVE DATE
Section applicable only with respect to (1) service in the employ
of the Government of Guam or any political subdivision thereof, or
any instrumentality of any one or more of the foregoing wholly
owned thereby, which is performed after 1960 and after the calendar
quarter in which the Secretary of the Treasury receives a
certification by the Governor of Guam that legislation has been
enacted by the Government of Guam expressing its desire to have the
insurance system established by title II of the Social Security Act
(42 U.S.C. 401 et seq.) extended to the officers and employees of
such Government and such political subdivisions and
instrumentalities, and (2) service in the employ of the Government
of American Samoa or any political subdivision thereof or any
instrumentality of any one or more of the foregoing wholly owned
thereby, which is performed after 1960 and after the calendar
quarter in which the Secretary of the Treasury receives a
certification by the Governor of American Samoa that the Government
of American Samoa desires to have the insurance system established
by title II of the Social Security Act extended to the officers and
employees of such Government and such political subdivisions and
instrumentalities, see section 103(v)(1) of Pub. L. 86-778, set out
as an Effective Date of 1960 Amendment note under section 402 of
Title 42, The Public Health and Welfare.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6205, 6413 of this title;
title 42 section 430.
